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The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011
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Statutory Instruments
2011 No. 616
Climate Change Levy
The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011
Made
3rd March 2011
Coming into force
1st April 2011
The Treasury, in exercise of the powers conferred by section 30 of, and paragraphs 18A(1), 18A(7) and 146(7) of Schedule 6 to, the Finance Act 2000(1), make the following Regulations, a draft of which has, in accordance with paragraph 146(3) of that Schedule, been laid before Parliament and approved by a resolution of the House of Commons:
1. These Regulations may be cited as the Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2011 and come into force on 1st April 2011.
2. In Schedule 2 to the Climate Change Levy (Fuel Use and Recycling Processes) Regulations 2005(2), in the definition of “Metal”, omit “, lead”.
Jeremy Wright
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
3rd March 2011
EXPLANATORY NOTE
(This note is not part of the Regulations)
Regulation 2 removes lead from the list of metal recycling processes prescribed for the purposes of paragraph 18A(1) of Schedule 6 to the Finance Act 2000 (Climate Change Levy exemption if commodity supplied for use in a recycling process for which there is a relevant competing process). There is no longer a relevant competing process for lead recycling.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
(1)
2000 c. 17; paragraph 18A was inserted by section 188 of the Finance Act 2003 (c. 14).
(2)
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